White Corporation's budget calls for the following sales for next year:

Quarter 1 107,000 Units Quarter 3 72,000 units

Quarter 2 89,000 units Quarter 4 104,000 units

Each unit of the production requires 5 pounds of direct materials. The company's policy is to begin each quarter with a product equal to 5% of that quarter's estimated sales requirements and an inventory of direct material equal to 20% of the estimated direct materials requirements for production.

Required

1.Determine the production budget for the second quarter

2Determine the materials purchases budget for the second quarter